Our Objective(s)To evaluate single audit reports uploaded to the Federal Audit Clearinghouse between January 1, 2025 and March 31, 2025, and identify findings that affect directly awarded Department of Transportation (DOT) programs.
Why This AuditOIG performs oversight of independent, non-Federal auditors single audit reports. Over the past 3 fiscal years, on average over 250 single audit reports were issued that included findings related to programs directly funded by DOT. We issue memoranda that summarize the single audit reports significant findings and recommendations that require priority action by DOT. When warranted, we also recommend that DOT recover funds that were inappropriately expended by non-Federal entities.
What We FoundAuditors reported 26 findings that included significant noncompliance with Federal guidelines related to 13 grantees that require prompt actions from DOTs Operating Administrations..
Of the 26 findings, 8 were repeat findings related to 6 grantees.
Auditors identified questioned costs totaling $2,683,884 for five grantees.
Of this amount, $1,442,356 was related to the Confederated Tribes of the Colville Reservation, Nespelem, WA, and $613,075 was related to Fort Worth Transportation Authority, Fort Worth, TX.
We identified nonmonetary repeat findings that caused qualified opinions for two entities.
RecommendationsWe made three recommendations to OST to resolve and close the findings and recover questioned costs, if applicable.
